Chilson Climbing Company sells mountain climbing gear packs. The company has the following income statement. Sales ($500 per unit) $200,000 90,000 Less Cost of Goods sold ($225 per unit) Gross margin 110,000 Less Operating costs Salaries $45,000 Advertising 15,000 2,000 Sales commissions ($5 per unit) Shipping ($15 per unit) 6.000 68,000 Operating income $ 42,000 a. What is the contribution margin per unit? b. What is the contribution margin ratio? c. What is the breakeven point in units? In sales dollars? d. What is the margin of safety in units? In dollars